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2019 (7) TMI 546 - HC - Income TaxAddition u/s 69 - unexplained investment - ITAT deleted addition - HELD THAT:- As Revenue conceded before it that the addition had been made in the hands of the representative bank account holders to which the amount deposited would be made by the assessee in the capacity of mandate holders of the accounts. Whereas, another finding of fact recorded by the Appellate Tribunal is that addition had been made by the AO by treating the amount deposited to the bank account owned by the brother of the assessee namely, Shri Samir Kumar as income of the assessee. None of the three questions proposed could be termed as the substantial questions of law. In our opinion, no error not to speak of any error of law could be said to have been committed by the Tribunal in passing the impugned order.
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